The Acte Clair in EC Direct Tax Law

Know about the book -

The Acte Clair in EC Direct Tax Law is written by Ana Paula Dourado and published by IBFD. It's available with International Standard Book Number or ISBN identification 9087220367 (ISBN 10) and 9789087220365 (ISBN 13).

This book discusses the legal issues arising from the search for certainty in the relationship between Community law and direct tax law. In addition, it contains an in-depth analysis of the CILFIT doctrine in action and its demand for legal certainty. By looking at both how the case law of the European Court of Justice (ECJ) in the area of direct taxation fits the CILFIT criteria (ECJ, 6 October 1982, case 283/81, Srl CILFIT and Gavardo SpA), and how such criteria are complied with by national courts, the book reviews and discusses the application in the field of direct taxation of the criteria put forward by the ECJ. The book highlights some of the current challenges faced by the EU judicial system in view of the expansion of EU law and its decentralized application at national level.